Services for foreign entities

In some situations, a foreign entrepreneur is required to register in Poland as a VAT taxpayer, settle Polish VAT and submit the relevant VAT returns, we help you do this.

A foreign entrepreneur is obliged to register as a VAT taxpayer in Poland, to settle Polish VAT

In certain situations, a foreign entrepreneur is obliged to register as a VAT taxpayer in Poland, to settle Polish VAT and to submit appropriate VAT returns, for example:

  • a foreign entrepreneur has established a fixed place of business in Poland within the meaning of EU VAT regulations from where it provides services or supplies goods for which the place of service is the territory of Poland;
  • a foreign entrepreneur has not established a fixed place of business in Poland within the meaning of EU VAT regulations, but it supplies goods or provides services in Poland for which such an entrepreneur and not a buyer is obliged to settle due VAT in the territory of Poland (i.e. it carries out activities to which no reverse charge is applicable).

Voluntary registration of a foreign entrepreneur for VAT purposes in

A foreign entrepreneur, not obliged to register for VAT purposes in Poland, can choose to register for VAT purposes on a voluntary basis if this is economically beneficial for them, for example:

  • a foreign entrepreneur acquires goods in the territory of Poland and sells them in the territory of Poland to other taxpayers – the foreign entrepreneur makes an intra-community supply of goods from the territory of Poland;
  • a foreign entrepreneur exports goods from Poland.

Usually, the reason behind a decision to voluntarily register results from a consequential opportunity to receive return of the Polish VAT on the same rules as applicable to Polish businesses.

Documents necessary for the registration of a foreign company for VAT purposes in Poland

  • a copy of articles of association, accompanied by an original copy of
    the translation thereof into Polish by a sworn translator,
  • a copy of an excerpt from the Register of Entrepreneurs in a country of registration, accompanied by an original copy of the translation thereof into Polish by a sworn translator,
  • a copy of a certificate issued by competent tax authorities in a country where business activities are conducted confirming registration for VAT purposes in that country, accompanied by an original copy of the translation thereof into Polish by a sworn translator,
  • an original copy of a bank account agreement with a bank in Poland or an original copy of a statement of a bank in Poland confirming the opening of a bank account
  • an agreement with an accounting office,
  • a detailed description of the company’s activities in Poland justifying the need for VAT registration in Poland,
  • a power of attorney,
  • stamp duty of PLN 170,
  • VAT-R form,
  • NIP-2 form.

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